{
  "url": "https://openlegislation.uk/value-added-tax-reverse-charge-amendment-order-2003/note",
  "json_url": "https://openlegislation.uk/value-added-tax-reverse-charge-amendment-order-2003/note.json",
  "legislation": "uksi/2003/863",
  "legislation_title": "The Value Added Tax (Reverse Charge) (Amendment) Order 2003",
  "legislation_url": "https://openlegislation.uk/value-added-tax-reverse-charge-amendment-order-2003",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order, which applies to services performed on or after 1st July 2003, amends Schedule 5 to the Value Added Tax Act 1994. It inserts new paragraphs 7B and 7C and amends paragraph 8. The amendments give effect to Article 9(2)(e) of Council Directive 77/388/EEC (OJ No. L145, 13.6.77, p1) as amended by Council Directive 2002/38/EC (OJ No. L128, 15.5.02, p41).\nThe Order also amends paragraph 7A of Schedule 5 to the Act to implement fully the definition of telecommunications services in Article 9(2)(e) of Council Directive 77/388/EEC as amended by Directive 99/59/EC (OJ No. L162, 26.6.99, p64).\nThe Value Added Tax (Place of Supply of Services) Order 1992 (S.I. 1992/3121) is amended with effect from 1st July 2003 by the Value Added Tax (Place of Supply of Services) (Amendment) Order 2003.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/863/note",
    "retrieved_at": "2026-10-29T06:27:11.224177+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}